The Heat have changed their philosophy regarding the NBA?s luxury tax. Ira Winderman of the Sun-Sentinel reports that Pat Riley said the team will not allow the luxury tax to stand in the way of winning.

"We are not going to be supersensitive to it like we were last year," Heat coach Pat Riley said Tuesday. "We want fans to know we're not going to be thinking tax, tax, tax. We want to win."

Riley said the Heat is attempting to acquire a second first-round pick, in addition to its No. 10 lottery selection, which would explain workouts for such players as Carlos Boozer, Lonny Baxter, Tayshaun Prince and Dan Dickau.

Riley, who previously said the team would exceed the tax threshold in free agency only for a "great player," said the $4.5 million mid-level exception now could be applied to an answer for the team's void at small forward.

Last season was frustrating for Riley and the Heat as the threat of the tax forced them to curb their off season spending. As it turns out, with leaguewide 2001-02 salaries falling at less than 61 percent of overall revenues, there will be no tax assessed for this past season. Riley said before last season, without the looming threat of a tax, he would have been far more aggressive in attempting to retain Anthony Mason, Tim Hardaway, Bruce Bowen and Dan Majerle.

Other NBA teams are still governing their salaries with the tax in mind. This could give the heat an advantage in free agency, which could help them revitalize a stagnant roster.

For example, Boston is considering an uncompromising approach with the tax that could cost it the services of forward Rodney Rogers. Similarly, small-market Utah is not expected to be able to re-sign both Donyell Marshall and Byron Russell, small forwards who could fill a Heat need. And Devean George could emerge as a starter elsewhere after playing as a reserve for the tax-cautious Lakers.